The Madras High court ordered the customs department to expedite the disposal of re-export representation of the misshipped black pepper with the green pepper ( fresh ) which was contrary to the invoice and other documents.
The Indian Overseas Trading Corporation, an importer, has filed a writ petition concerning two containers imported under bill of entry No. 3619859 dated 23.05.2024. These containers, labelled as carrying green pepper ( fresh ), were found to contain black pepper upon inspection by customs authorities. The petitioner claims a bona fide belief that the goods matched the invoice and accompanying documents.
Additionally, the exporter confirmed that the goods were actually intended for the port at Jebel Ali, Dubai, and were meant for A.S. Impex General Trading FZCO. Following this discovery, the petitioner submitted a representation on 21.06.2024, requesting permission to re-export the goods. However, due to the lack of response from the customs authorities, the petitioner has proceeded with filing the current writ petition.
The counsel of petitioner emphasised that all relevant documents, including the packing list, commercial invoice, phytosanitary certificate, and bill of entry, described the goods as green pepper ( fresh ). This led the petitioner to believe in good faith that the containers contained only green pepper ( fresh ).
The counsel further referred to a communication from the exporter indicating that the goods were actually intended for A.S. Impex General Trading FZCO at Jebel Ali, Dubai. On this basis, the petitioner is seeking permission to re-export the goods, arguing that the goods were not intended for them. Given the perishable nature of the goods, the petitioner has requested an expedited order.
The judgment of the Division Bench of this Court in Assistant Commissioner of Customs – Imports, Custom House and another v. Mahadev Enterprises were cited by the counsel and indicated the petitioner’s willingness to execute a bond for the value of the goods pending adjudication.
The judgment of the Division Bench pertains to a classification dispute, whereas, in the present case, the issue relates to mis-declaration, contended by the counsel of the customs. The counsel, however, pointed out that the Division Bench judgment also dealt with mismatch.
Further submitted that the petitioner’s representation would be considered and disposed of within a reasonable time.
The High Court bench of Justice Senthilkumar Ramamoorthy, considering the perishable nature of the goods and the record of re-export representation by the petitioner, ordered the customs officers to dispose of the representation within 2 weeks.
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